Deterioration in counterparty creditworthiness and risks related to the collection of trade receivables
First written in FY2024. 2 of 3 entries say "Materialised", first in 2026-09-07. Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 64 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「The Company recorded an operating loss and net loss attributable to owners of the parent due to failure to meet revenue plans in some existing businesses, upfront investments in M&A and new businesses, recognition of allowance for doubtful accounts, and impairment losses on held assets, among other factors.」
In relation to counterparty credit and receivables collection risk, the recognition of an allowance for doubtful accounts has been reported as an actual result. The provision for allowance for doubtful accounts was ¥124.452 million. - 2026-09-07MaterialisedRevisions to earnings forecasts
「Allowance for doubtful accounts of approximately ¥130 million for receivables carrying collection risk」
取引先・案件に関する売上債権の回収リスクが、貸倒引当金の計上として実際に表れている。 - FY2024First statedAnnual report
「However, if a client’s creditworthiness deteriorates rapidly for some unforeseeable reason and an economic loss arises from difficulty collecting receivables or similar circumstances, the Group’s financial condition and performance may be affected.」
Credit risk, including credit investigations, credit-limit setting, regular monitoring and receivables-collection procedures, has been disclosed as a new standalone item.